Liechtenstein has 21 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty of those agreements comply with the minimum standard.
Liechtenstein signed the MLI in 2017 and deposited its instrument of ratification on 19 December 2019. The MLI entered into force for Liechtenstein on 1 April 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Liechtenstein is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1